BUSINESS PLANNING SYSTEM AT THE ENTERPRISE AND ITS ELEMENTS

The article reveals the features of the business planning system at the enterprise and its elements. It is noted that the most effective management tool today is business planning, which covers the entire spectrum of management and organizes and accumulates the process for making optimal decisions using the most modern technologies. It has been established that a key aspect of the development and implementation of strategic development priorities of any enterprise is the presence of clearly developed business planning in the management system. It has been established that business planning should be considered as a mechanism for integrating management functions to create a strategically managed enterprise, which, in turn, requires a close relationship between strategic and operational planning. It has been established that the main goals of the business plan are focused on external and internal tasks. It is noted that modern business planning methods make it possible to use a business plan as the basis for managing the current activities and development of an enterprise. It has been revealed that the importance of a business plan for the development of an enterprise's activities can be reduced to the concentration of all available resources (production, financial, labor, innovation, management, etc.) to solve current and future problems of enterprise development. It has been determined that the quality of a business plan directly depends on its compliance with the development methodology. It has been established that the main component of business planning is staffing, which is impossible without the structural design of a business plan both at the initial stage and by identifying a contractor to develop a business plan and implement it into production. The process of creating a business plan is revealed, the main stages of which are the task of the business plan, the development of a business plan and the implementation of the business plan. The components of a business plan are considered. It has been established that it is recommended to use both external and internal sources in the business planning system. It has been established that the conceptual task of a business management plan is to determine the operational goals of the company and the methods and resources to achieve them. The prospect for further research in this area is to determine the features of drawing up an enterprise business plan under conditions of risk and uncertainty.